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TCC
Gupta v. R., [1999] 1 CTC 2482, 99 DTC 224
And the Appellant has marked with an ‘x‘ the following answer: “You are a resident of another country who will be temporarily living in Canada for / days”. ... I lost in excess of $150,000 + loss in currency depreciation in Canada since then. ...
FCTD
Wardean Drilling Co, LTD v. Minister of National Revenue, [1974] CTC 190, [1974] DTC 6164
The appellant was incorporated as a joint stock company pursuant to the laws of the Province of Ontario by letters patent dated November 2, 1951 under the name of Old Smokey Oils and Gas Limited which corporate name was subsequently changed to Largo Oils & Mines Limited and still later to Wardean Drilling Co, Limited, the name in the style of cause. ... Mr Abt testified that Scurry Rainbow Oil Limited paid the nominal rent on the leases for 1965 and billed the joint owners for their proportionate share. / There is no record of the payment of its share of that rent by the appellant in its financial statements but I would assume that it did so. ...
FCTD
De Salaberry Realities LTD v. Minister of National Revenue, [1974] CTC 295, 74 DTC 6235
Ibid, same page: • Aluminum Company of Canada Ltd v City of Toronto, [1944] S.C.R. 267, Rand J, commented that the Famous Players case: “•.. settled that the business of one company can embrace the apparent or nominal business of another company where the conditions are such that it can be said that the second company is in fact the puppet of the first; when the directing mind and will of the former reaches into and through the corporate facade of the latter and becomes, itself, the manifesting agency. ...
EC decision
Swiss Bank Corporation and Swiss Credit Bank v. Minister of National Revenue, [1971] CTC 427, 71 DTC 5235
I also find it difficult to regard either the appellants alone or SIP alone as the recipients, for the purposes of Section 106, of \ the interest paid by City Park and it seems to me that in truth \the recipient was the three of them, or perhaps more precisely, in respect of each payment, SIP and the particular appellant to whom the interest payment was remitted. ... But it appears to me on the evidence that SIP and the appellants acted in concert in establishing the fund and in organizing its investments and while neither appellant alone controlled $ I P to my mind it is not conceivable as a practical possibility that SIP would or could disregard the instructions or wishes of the appellants or either of them as to the voting of City Park stock or as to what City Park should do or that they would not combine their voting power in SI P itself to enforce their will if occasion to do so arose whether with respect to these pari passu ranking and somewhat interdependent loans or any other matters of concern to them. ...
EC decision
Bestpipe Limited v. Press-Seal Corporation of Canada, Limited, Appellants,, [1970] CTC 310, 70 DTC 6226
To this end the directors and shareholders made an offer in December 1960 to purchase 50% of the shares of DeSpirt Mosaic & Marble Co., Limited (hereinafter referred to as DeSpirt) and its subsidiary Hydro-Silica Cleaning Company Limited. ... He said that the construction of a plant on the Scarborough land was frustrated because of the heavy financial commitments in DeSpirt, the appellants ’ own declining profit position and its loss of adequate working capital with the resultant pressure from the appellants’ bank to reduce Bestpipe’s obligation to the bank through the sale of the Scarborough land which was done because the combined pressure of the foregoing circumstances was irresistible but totally unforeseen by the appellants when the land was first acquired. ...
FCTD
Canada (Attorney General) v. Weaver, [1975] C.T.C. 646, 75 D.T.C. 5462
Equally, clearly, in my view, a determination of a question made by the Trial Division on an application by the Minister of National Revenue in the circumstances envisaged by subsections (1) and (3) of section 174, may be the subject of an appeal to this Court, because by the terms of subsection (4) that determination is final and conclusive “subject to any appeal therefrom in accordance with the Federal Court Act ”. ... The opening words of paragraph 4, “The husband shall pay to the wife, in addition to the sum set out in paragraph 3 above ”:, indicate that this is so. ...
EC decision
Garage Henri Brassard Limitee v. Minister of National Revenue, [1960] CTC 321, 60 DTC 1205
A la page 58, le Président Thorson dit: “... The right to deduct losses does not extend to a profit from an activity other than the business in which the loss was sustained. ... When the former tenants vacated, substantial repairs were made to the building and it appears to have been rented from about January 1, 1953, at $1,500 per month, to Locke Gray & Co., a firm with which Mr. ...
EC decision
His Majesty the King v. Weddel Limited, [1945] CTC 245
It was argued that the words ‘‘are imported’ ‘ in section 41, when used with regard to goods, cannot refer to goods that have been imported but must refer only to goods that are being imported, and that the words ‘‘the value so determined shall, until otherwise provided, be the value upon which the duty on such goods shall be computed and levied’’ clearly contemplate future use of the determination. ... When goods subject to tax under this Part or under Part • Al of this Act arc* sold at a price.... ...
QCSC decision
V., [1948] CTC 73
Hyde & Ahern, Attorneys for the Respondent, that any demolition of the buildings could only be done pursuant to and in accordance with the terms and provisions of the said Deed of Sale above referred to and not solely for the purpose of reducing or cutting down removal costs or expenses, the whole as more fully appears from a copy of the said letter, the original of which is in the hands of the said attorneys who will have to file same at enquete in default whereof secondary evidence of said letter will be made. 7. ... Clause 7 of the Conditions of Sale to the fulfillment of which the petitioner bound and obliged itself reads as follows: " 7th. ...
FCTD
Huet v. The Queen, 95 DTC 5008, [1995] 1 CTC 367 (FCTD)
. * Notice may be given in various other ways — for example, in an economic statement by the Minister of Finance, a ministerial declaration (in Quebec), draft legislation, or even a press release. ...